U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
(a) For further guidance, see § 1.704-1(a).
(b)(1) For further guidance, see § 1.704-1(b)(1).
(2) For further guidance, see § 1.704-1(b)(2)(i) through (b)(2)(iv)(f)(5).
(i) through (iii) [Reserved]
(iv)(a) through (e) [Reserved]
(f)(1) through (5) [Reserved]
(g) For further guidance, see § 1.704-1(b)(2)(iv)(g) through (s).
(h) through (s) [Reserved]
(3) For further guidance, see § 1.704-1(b)(3) through (6).
(4) through (6) [Reserved]
(c) For further guidance, see § 1.704-1(c) through (e).
(d) through (e) [Reserved]
